Na,
just because it has an ENIGMA-ID does not make this a numbers station fitting in this thread. M23 is a training station that has nothing to do with SPY NUMBERS. Just as M21/M41 are stations from the ruzzian air defense and M42 (ruzzian ministry of internal) are also not numbers stations.
M23 is a simple Utility station coming from an transmitter site used by the french DIRISI, a civil compund of the french forces.